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TMI Blog2011 (4) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... R. S. Padvekar (Judicial Member) This appeal is filed by the assessee challenging the impugned order of the Director of Income Tax (Exemption), Mumbai (in short DIT), Mumbai dated 07.09.2009, in which registration granted to the assessee u/s.12A of the I.T. Act has been cancelled from 09.05.1975. The assessee has taken the following grounds in the appeal :- "1. On the facts and in the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration ought to have been granted." 2. Briefly stated facts of the case are as under :- The assessee trust is registered as a Public Charity Trust under provisions of the Bombay Public Trusts Act, 1950, having registration No.A- 2113( Bom.) granted by the Charity Commissioner, Maharashtra State, Bombay. As per the facts noted by the Ld.DIT, Mumbai, the City Civil Court at Bombay in C.A. Suit No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Public Trust and hence, assessee cannot use its funds contrary to the scheme framed by the City Civil Court, Mumbai. The Ld. D.I.T. has discussed the scheme framed by the City Civil Court, Mumbai for the management and administration of the assessee trust, and finally concluded that the assessee has carried out the activity which is not as per the object of the trust and same is in violation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s.12A of the Act. Hence, only from 01.06.10, the Ld. DIT has power to cancel registration granted under sec. 12A of the Act. We, therefore, hold that the order passed by the Ld. D.I.T dated 07.09.2009, is bad in law and without due authority of law. We accordingly, cancel impugned order as the Ld. DIT has no power on that day to cancel the registration granted u/s. 12A of the Act. 5. In the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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